Citation:
Neeraj Kumar Vs. Proper Officer SGST Ward-19 Zone-2
W.P. (C) No. 9425 of 2024 – High Court of Delhi
[2024] 164taxmann.com685 (Delhi)
Facts of the case:
- Order issued u/s. 73 was dated 30th December 2023 and SCN was dated 28th September 2023.
Arguments of Petitioner:
- Notification No. 9/2023 – CT dated 31st March 2023 whereby Time limit to issue specified u/s. 73(10) to issue order u/s. 73(9) for FY 2017-18 has been extended up to 31st December 2023 (in exercise of powers conferred under Section 168A) , was challenged and it was submitted that SCN was barred by Limitation.
- Show Cause Notice was uploaded on the GST portal under the head ‘Additional Notices and Orders’ which was not easily accessible and that it need to be placed under ‘Notices and Orders’, but the same was not done.
Decisions Quoted:
- ACE Cardiopathy Solutions (P.) Ltd. v. Union of India [Neutral Citation No.2024: DHC:4108-DB] – In this decision, Hon’ble Delhi High Court had rejected the contention that uploading of a notice under the heading ‘Additional Notices’ would be sufficient service in terms of Section 169 of the CGST Act.
Held that:
- The GST Authorities have since addressed the issue and have redesigned the portal to ensure that ‘View Notices’ tab and ‘View Additional Notices’ tab was placed under one heading. However, it is not disputed that the impugned SCN was issued before the GST portal was re-designed.
- In view of the above, the present petition is allowed and the impugned order is set aside. The matter is remanded to the adjudicating authority for consideration afresh.
Similar Decision:
Section 169(1) of CGST Act states that:
(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:
- by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or
- by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or
- by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
- by making it available on the common portal; or
- by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or
- if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
Section 168A of the CGST Act states that (w.e.f. 31st March 2020):
(1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Explanation: For the purposes of this section, the expression “force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.
Tax Diary 